文章基本信息

标题：THE ANALYSIS OF THE FINANCIAL FLOWS RESULTING FROM PUBLIC SECTOR EXPENDITURES AND THEIR IMPACT ON ACCOUNTING
本地全文：下载
作者：Guni Claudia Nicoleta
期刊名称：Management Strategies Journal
印刷版ISSN：1844-668X
出版年度：2017
卷号：35
期号：1
页码：173-179
出版社：Universităţii "Constantin Brâncoveanu"
摘要：Incurring expenditures through the State Treasury, by public institutions, is carried out in two ways: by cashless payments, when the Treasury, based on the payment order issued by the authorizing officer, after the necessary checks have been conducted, orders payments from the institution's account to suppliers, service providers, etc., or in cash, when, at the request of that public institution, the Treasury issues the requested cash.
关键词：National Payments System; subsystem for bilateral netting of payments; subsystem for gross settlement; net settlement